U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of mechanical track systems fromCanada.
NY 874473 MAY 29 1992 CLA-2-94:S:N:N1:233 874473 CATEGORY: Classification TARIFF NO.: 9403.90.8040 Ms. Isabelle C. Fountaine A. N. Deringer, Inc. U. S. Customs Brokers H C 76, P.O. Box 625 Jackman, Maine 04945-0559 RE: The tariff classification of mechanical track systems from Canada. Dear Ms. Fountaine: In your letter dated May 7, 1992, on behalf of Dolbec Logistiques Int'l., Quebec, PO Canada G1M 1B4, you requested a tariff classification ruling. The furniture items are unassembled mechanical track systems on rails for office use designated the JulMobile Series. It consists of four components, (1) carriage, (2) wheels, (3) tracks and (4) mechanical assist. The first is the carriage. The structure of the carriage and hardware components are made from an aluminum extrusion combining resistance and attractiveness. The second are wheels which are constructed of ductile iron and able to carry weights up to 2000 pounds to keep the clearance low, wheels are inserted in the structure smooth running is ensured by sealed ball bearings. The third are tracks comprised of two components, the running rail and the track. The running rail is made of two cold rolled steel rods; it is the contact surface that supports the wheel. The low profile track is designed for safety and allows for future expansion of the system. The fourth is the mechanical assist. Carriage wheels are geared by means of a chain mechanism to eliminate any slipping reaction. Several gearing ratios reduce the effort needed to move a carriage. The mechanical assist includes a spring lock that ensures user safety in passageways between units. The track systems include standard melamine end panels and shelving. When assembled, these track systems eliminate wasted aisle space between rows of shelves and dramatically increase storage capacity over conventional shelving and filing cabinets. They operate mechanically by means of interrelated gears and bearings and run on parallel steel rails embedded in subrails of aluminum bolted to the floor. The JulMobile advantages are that it adapts to any existing filing systems and every mobile unit can be equipped with an independent anti-tip device. Specifically designed to fit any kind of shelving and adaptable anywhere, it fits on most kinds of surfaces for quick installation in minimum time without delaying normal operations; no maintenance is required. The JulMobile trade systems are designed to be placed on the floor for use with any filing system. The latter is used to store and display goods. The combination will equip or furnish a particular place. The applicable subheading for the JulMobile track systems will be 9403.90.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof, parts, other, other, of metal. The duty rate will be 4 percent ad valorem. Goods classifiable under subheading 9403.90.8040, HTSUS, which have originated in the territory of Canada, will be entitled to a 0.8 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (CFTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
CIT and CAFC court opinions related to the tariff classifications in this ruling.